ITO, WD-38(4), MIDNAPORE, MIDNAPORE vs. SRI SUKAMAL SIKDAR, PASCHIM MEDINIPUR

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ITA 528/KOL/2015Status: DisposedITAT Kolkata21 August 2018AY 2007-20082 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect was below the revised monetary limit of Rs. 20 Lacs for Revenue appeals. Following CBDT Circular No. 3/2018, the Tribunal treated the appeal as withdrawn/not pressed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2007-08. At the hearing, no one appeared for the assessee. The tax effect involved in the appeal was below the revised monetary limit set by the CBDT.

What were the issues?

Whether the Revenue's appeal should be dismissed due to the tax effect being below the revised monetary limit prescribed by the CBDT for appeals to the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

Before: SH. P.M.JAGTAP & SH. S.S. GODARA

Hearing: 24.07.2018Pronounced: 21.08.2018

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. S.S. GODARA, JUDICIAL MEMBER [Assessment Year: 2007-08] vs Sri Sukamal Sikdar, ITO, Ward-38(4), Vill.-Amlagora, P.O.-Garhbeta, Midnapore, Distt.Paschim Medinipur. Amaravati, Raja PIN-721212. PAN-AIXPS9575R N.L.Khan Road, Keranitola, Midnapore- 721101. (Appellant) (Respondent) Appellant by Sh. A. Bhattacharjee, Addl. CIT Respondent by None Date of Hearing 24.07.2018 Date of Pronouncement 21.08.2018 ORDER

This appeal filed by the Revenue is directed against the order of Ld. CIT(A)- 11, Kolkata dated 25.02.2015 for AY 2007-08.

2.

At the time of hearing fixed in this case on 24.07.2018, none has appeared on behalf of the assessee. As pointed out by Ld.DR, the tax effect involved in this appeal of the Revenue however is less than the revised monetary limit of Rs.20 Lacs fixed by the CBDT for filing the Revenue’s appeals before the Tribunal. The CBDT vide its recent Circular No.3/2018 issued on 11.07.2018 has revised the monetary limit for filing the appeals of the Revenue before the Tribunal to Rs.20 Lacs. As clarified in the said Circular, the revised monetary limit of Rs.20 Lacs for filing the Revenue’s appeals before the ITAT would apply to the appeals already filed by the Revenue which are pending before the Tribunal and the same are liable to be dismissed as withdrawn/not pressed. We accordingly treat this appeal of the [Assessment Year: 2007-08] Revenue involving the tax effect of less than Rs.20 Lacs keeping in view the Circular No.3/2018 (supra) issued by CBDT and dismiss the same.

3.

In the result, the appeal of the Revenue is dismissed.

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